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OPINION
LARO, Judge: Petitioners petitioned the Court under section
6330(d) to review a determination of the Commissioner’s Office of
Appeals (Appeals) sustaining respondent’s levy upon their State
tax refund.1 Respondent made the levy to collect additions to
tax assessed as to petitioners’ 1997 Federal income tax. The
sole issue in this Opinion is whether the Court has jurisdiction
to review respondent’s determination as to the levy upon
petitioners’ State tax refund. We hold that the Court has the
requisite jurisdiction.
Background
Petitioners filed their 1997 Federal income tax return
untimely. Upon receipt of the return, respondent assessed the
tax shown on the return and related additions to tax for failure
to file timely, failure to pay timely, and failure to make
estimated tax payments under sections 6651(a)(1) and (2) and
6654, respectively. On November 17, 2003, respondent issued to
petitioners a notice of levy on their State tax refund to collect
their unpaid assessed additions to tax for 1997. Following
petitioners’ timely request for a hearing under section 6330 as
1 Unless otherwise noted, section references are to the
applicable versions of the Internal Revenue Code. Petitioners
resided in Beverly Hills, California, when their petition was
filed.
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Last modified: May 25, 2011